Skip to main content
Pictured in Figure 3.11.10-39 is an example of Form 1040-ES where there is an indication that the primary taxpayer died during the current year and there is a legal representative shown. DECD is edited after the taxpayer's given name. In this example, the primary taxpayer is Marie Caspian, who died on February 24, 2020. The legal representative name is edited as the second name line with an underline. This example shows the second name line edited with an underline as Bob M. Maverick, Executor.